Company distributions have significant tax considerations for all parties concerned, including the company itself, intermediaries and shareholders. Not all distributions are as obvious and easy to measure as cash dividends: other transactions may unsuspectingly fall into the scope of dividends tax and/or capital gains tax, posing as significant tax risk if not identified and measured correctly.
Participants in this webinar will understand how to extract profits from a business at the lowest tax cost. The main tax provisions relating to company distributions will be explained. Practical examples will be used to explain the difficult concepts and aid understanding.
• Dividends tax and capital gains tax and how they apply to
o Cash dividends
o Dividends in specie
o Returns of capital and contributed tax capital
• Income tax effects of local and foreign dividends
• Deemed dividends on interest-free loans
• Hybrid debt instruments
• Tax planning opportunities
Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with corporate tax matters.
